Insights into learning profiles and learning outcomes within introductory accounting

ABSTRACT

This paper reports an empirical study aiming to explore aspects of learning and studying introductory accounting in Portuguese higher education. It specifically provides insight into patterns of learning and learning outcomes. To do so, it draws on qualitative data collected from students’ answers to a semi-structured interview about their learning experiences, particularly within introductory accounting. In addition, it examines students’ learning outcomes related to several accounting concepts. The findings suggest a pattern of poor learning outcomes and surface or dissonant learning profiles. This exploratory qualitative study highlights fruitful areas for future qualitative and quantitative research on various aspects of learning and teaching introductory accounting.

KEYWORDS:

• Introductory accounting
• Portuguese higher education students
• learning profiles
• learning outcomes
• interviews

Acknowledgements

The authors are grateful for the collaboration of the students who participated in this study. They are also grateful to Cláudia Pereira and Rui Saavedra for their assistance/expertise regarding some of the analyses that were carried out, and Sofia Perdigão for translating the excerpts of the interviews into English. In addition, the authors wish to thank Janete Borges for her helpful comments as well as acknowledging the comments and suggestions received at the BAFA AE SIG 2015 Conference and the EAA 2015 Conference. Finally, they want to acknowledge the useful comments of three anonymous reviewers and the support from the Editor and Associate Editor of Accounting Education.

Disclosure statement

No potential conflict of interest was reported by the authors.

Notes

1. Even after that period, and based on research conducted in 1995 and 1996, Cabrito (2004, p. 43) claims that ‘the Portuguese population is not fairly represented among students in higher education. A strong elitist higher education system is thus highlighted’. Additionally, Clancy and Goastellec (2007, p. 149) report the ‘highest levels of inequality in access to higher education’ in Portugal and 3 other countries in a 27-OECD country comparison. Recently, the OECD’s report on education in Portugal shows that this pattern persists (OECD, 2012).

2. The process was carried out within a PhD research project (Teixeira, 2013). Thus, the first author analysed and classified data with the assistance/validation of the second author.

3. In this context, learning things ‘by rote’ or ‘by heart’ relates to rote learning or rote memorisation. The Portuguese word used by the two students was ‘decorar’, in the context of ‘decorar a matéria’.

Additional information

Funding

This research was financially supported by the Doctoral Research Support Programme, PROTEC (SFRH/BD/49559/2009), granted by the Fundação para a Ciência e Tecnologia (FCT) and the Ministério da Ciência, Tecnologia e Ensino Superior (MCTES).